gltf2.0 export ignores "Inherit Rotation" property changes
glTF has a straightforward node hierarchy, where children always inherit all of their parent's transforms.  It may not be able to exactly match Blender's options for things like &quot;Inherit Rotation&quot; specifically.
That said, there is an &quot;Always Sample Animations&quot; checkbox under the animation section of the glTF exporter.  This is on by default, and is intended to pick up the effects of all sources of animation, including Inherit Rotation.  If you think you've found a bug, check the issue tracker for similar issues, or file a new issue there.